2018 (1) TMI 1023

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....ve imported various goods which are components of the said air conditioner system. One such item imported by them is "resistor blower". The dispute in the present case is with reference to correct classification of such resistors. The Revenue entertained a view that it should be classified under CTH 84159000 as "parts of other air conditioning machine etc". The respondent - assessee claimed classification under heading 85334090 as "other variable resistors under the main heading electrical resistors". The original authority held against the respondent. On appeal, vide the impugned order the Commissioner (Appeals) held that resistor blower are classifiable under chapter 85 only. Aggrieved by the impugned order, the Revenue is in appeal. 2. ....

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....is factually and legally correct. Referring to the decision of the Tribunal in Sandan Vikas (supra), ld. Counsel submits that technical specification of resistors and the applicability of Note 2(a) and the application of such note has not been considered in the said decision. Further, the product imported for classification in the said decision has not been subjected to technical evaluation. Relying on the Board circular dated 28.11.2002, which was not referred to in the decision of the Tribunal, the ld. Counsel submitted that resistors irrespective of their end use are classified under CTH 8533 in terms of Section Note 2(a) of Section XVI. The Board examined the classification of resistors which are exclusively used for surge arrester. Aft....

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....he product or it should be by its nature as resister. 7. Reference to Section Note 2(a) and 2(b) has been made in the case. We note the Hon'ble Supreme Court in CCE Vs. Delton Cables Ltd. -2005 (181) ELT 373 (SC) held as below: "3. There appears to be no dispute that were it not for the Section Note 2(b), the item in question would be classified under Tariff Heading 85.44 as contended by the appellant. Section Note 2(a) an (b) respectively provide as follows: "(a) Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than Heading Nos.84.85 and 85.48) are in all cases to be classified in their respective headings, (b) Other parts, if suitable for use solely or principally with a particular kind of m....